CCA - Statements

The Chief Controller of Accounts is the head of the Departmentalized accounting organization and its payment and accounting functions are performed through 16 (sixteen) Pay and Accounts Officers of which four are located in Delhi, two each in Mumbai, Kolkata and Chennai. All payments pertaining to the Department/Ministry are made through Pay & Accounts Offices. Drawing and Disbursing Officers present their claims/bills to the designated PAO who issue cheques after exercising the necessary scrutiny. 15 DDOs have been given cheque drawing powers. The Pay and Accounts Offices are the field units from where the accounting process initiate. The vouchers and the bank scrolls form the basis for compilation of accounts.

The Principal Accounts Office (Pr.AO) plays an important role in coordinating and controlling the activities of all PAOs. Pr.A.O is also responsible for consolidation of monthly accounts submitted by the PAOs, preparation of Appropriation Accounts, Statement of Central Transaction, material for Finance Accounts, etc. Besides looking into the budget and Information Technology related issues, PrAO also performs all administrative and coordinating functions of the accounting organization including rendering technical advice to the Regional Pay & Accounts Offices.